隨著全球整體經濟體制的快速變遷，企業要在這激烈競爭的環境中生存，若能透過集團內全球資源有效地整合與運用，發揮集團最大綜效，提高市場競爭力，應是最為直接的方法，因而有了共享服務的提供與導入，而人力資源又是企業最關鍵、最核心的競爭力，所以本研究以共享服務做為探討，探討共享服務此類型組織型態的提供對於人力資本與員工績效之影響。 本研究藉由問卷調查法蒐集資料，調查資料透過因素分析、信度分析、相關性分析及迴歸來分析各研究構念關係。研究結果指出，共享服務的提供對員工績效有顯著的正向影響、共享服務的提供對人力資本有顯著的正向影響，而人力資本在共享服務與員工績效間確實具有中介作用。依據本研究的結論，提供企業在計劃導入共享服務時之建議，最後並給予後續研究方向之建議。 With the rapid change and severe competition in the global economy, an enterprise should enhance its own competitiveness through integration of global resources and group synergy. So the Share Services, whose most critical core competitiveness is human resources, is adopted by most enterprises gradually. The purpose of this study is to understand the effect on employee performance for those enterprises adopting Shared Services. This study collected data through questionnaires, survey data through factor analysis, reliability analysis, correlation analysis and regression to analyze the relationship between various researches constructs. Results indicated that the share services have a significant positive impact on employee performance; share services have a significant positive impact on human capital. The result also indicates that human capital plays as a moderating factor between share services and employee performance. According to the result of this study, it can provide enterprise concrete suggestions when it would like to adopt the type of organization for share services and direction for relative units and researches for future study.